Tax Investigations and Legal Professional Privilege
United Kingdom Law Articles in English (2002)
Ms Naomi Belcher - Herbert Smith
Permanent Link:
http://vlex.co.uk/vid/29351179
Id. vLex: VLEX-29351179
Corporate Tax
Accounting and Consultancy
Finance
Tax Investigations and Legal Professional Privilege
The House of Lords has reversed the controversial Court of Appeal decision in R (on the application of Morgan Grenfell & Co Ltd) v. Special Commissioner [2002] UKHL 21 in relation to legal professional privilege, "a fundamental human right" and affirmed its importance as a corollary to the right to legal advice.
Morgan Grenfell had promoted a tax planning arrangement under which it paid a signifi...
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